The Queen's Health Systems
Nonprofit profile at a glance
- EIN
- 990238120
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Honolulu, HI, USA
- Phone
- 8085389011
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Health Support Services
Reported finances
- Revenue
- $255,434,067
- Expenses
- $225,321,101
- Assets
- $2,661,961,641
- Liabilities
- $2,321,414,800
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
37 people listed
Executive titles in this filing
- JASON CHANG (PRESIDENT/CEO)
- JILL HOGGARD GREEN (PRESIDENT/CEO - PART YEAR)
- JANICE KALANIHUIA (VICE PRESIDENT)
- STEPHANY VAIOLETI (VICE PRESIDENT)
- WHITNEY LIMM MD (SENIOR VICE PRESIDENT)
Highest reported compensation
- JILL HOGGARD GREEN (PRESIDENT/CEO - PART YEAR): $1,759,879 total reported compensation
- JASON CHANG (PRESIDENT/CEO): $1,362,661 total reported compensation
- WHITNEY LIMM MD (SENIOR VICE PRESIDENT): $1,136,781 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our Mission To fulfill the intent of Queen Emma and King Kamehameha IV to provide in perpetuity quality health care services to improve the well-being of Native Hawaiians and all of the people of Hawai‘i. Our Vision. It all started in 1859 when Queen Emma and King Kamehameha IV founded The Queen’s Hospital to address the health care needs of the people of Hawai‘i during a time when epidemics plagued the island of O‘ahu. Little did they know that their efforts more than 165 years ago would grow into the legacy it has become today. In 1967, it was renamed The Queen’s Medical Center and then in 1985, the nonprofit The Queen’s Health Systems was established. Today, we are a health care leader throughout Hawai‘i and the Pacific Basin, delivering comprehensive health care services and programs to Native Hawaiians and all people of Hawai‘i. Our Mission To fulfill the intent of Queen Emma...
What it reported doing in 2024
The queen's health systems ('qhs') is the parent company of the queen's medical center ('qmc'), queen emma land company ('qel'), queen's development corporation ('qdc'), molokai general hospital ('mgh'), queen's north Hawaii community hospital ('nhch'), queen's university medical group ('qumg') and various other healthcare related entities (collectively referred to as 'queen's'). See schedule o for more information.
Operating model
- Revenue model
- Other-operating. 89% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Reported officer compensation is a large share of total spending, which may reflect staffing concentration and liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 95
- Accountability: 88
- Sustainability: 66
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 78.1%; rating input score 78
- Program expense ratio: 84.5%; rating input score 85
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
- Pay-setting controls: 5 of 6 controls in place; rating input score 83
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 78.9%; rating input score 79; 27th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 11.8%; rating input score 76; 76th percentile among comparable filings
- Total-asset coverage ratio: 11.81; rating input score 92; 92nd percentile among comparable filings
- Liabilities to assets ratio: 0.87; rating input score 14; 14th percentile among comparable filings
- Officer compensation ratio: 5.9%; rating input score 11; 11th percentile among comparable filings
Growth
- Program expense growth: 8.4% per year; rating input score 100; 66th percentile among comparable filings
- Revenue growth: 12.8% per year; rating input score 100; 85th percentile among comparable filings
- Asset growth: 21.2% per year; rating input score 100; 94th percentile among comparable filings
Details
- What they do: 5 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 78.1% of revenue deployed · 84.5% of spending went to programs
- Governance: 15 of 19 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $190.4M in reported program spending
- Leadership: top reported pay $1.8M · 37 people listed · 5 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $127.2M reported
- Consistency: 44 of 44 current checks pass
- Schedules: 9 filed schedules · includes major donors, executive pay, and related organizations
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 17 filed money-flow records
- Related organizations: 10 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Officer compensation ratio scored 11/100.
- High — Sustainability: Liabilities to assets ratio scored 14/100.